Accounting for environmental costs在ACCA考試中怎么理解?

學(xué)習(xí)ACCA課程的時(shí)候,學(xué)員要掌握的知識(shí)點(diǎn)有很多,通過知識(shí)點(diǎn)的學(xué)習(xí),讓學(xué)員更好的去理解考試的內(nèi)容。Accounting for environmental costs在ACCA考試中怎么理解?

Accounting for environmental costs是ACCA考試的知識(shí)點(diǎn)內(nèi)容,在學(xué)習(xí)該內(nèi)容的時(shí)候,學(xué)員要對(duì)基礎(chǔ)有詳細(xì)的了解,掌握知識(shí)點(diǎn)需要考察的內(nèi)容是什么,同時(shí)能夠?qū)υ撝R(shí)點(diǎn)進(jìn)行運(yùn)用與分析。

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ACCA考試

In the context of Performance Management,when the syllabus requires you to describe the different methods of accounting for environmental costs,it aims to cover two areas:

Internal reporting of environmental costs,which has already been discussed in the introduction.

Management accounting techniques for the identification and allocation of environmental costs:the most appropriate ones for the Performance Management syllabus are those identified by the UNDSD,namely input/outflow analysis,flow cost accounting,activity-based costing and lifecycle costing.

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